Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Industrial Engineering Production Planning and Inventory Control Inventory Control
AB Ltd. manufactures filing cabinets. For the current year, the company expects to sell 4,000 cabinets involving a loss of Rs. 2,00,000. Only 40 percent of the plant's normal capacity is being utilised during the current year. The fixed costs for the year are Rs. 10,00,000 and fully variable costs are 60 percent of the sales value. What is the break-even point in terms of sales value?
1
Rs. 25,00,000
2
Rs. 20,00,000
3
Rs. 16, 66,667
4
Rs. 30,00,000